The present invention is related to an apparatus, system and method for transporting voice and data over Ethernet. Traditionally, networks have operated on a best-effort delivery basis. All traffic has equal priority and an equal chance of being delivered in a timely manner. When congestion occurs, all traffic has an equal chance of being dropped. While this may be acceptable for the delivery of data, it is typically not acceptable for the delivery of voice. Accordingly, most Ethernet service has been limited to data transport only. Although some parties have used Ethernet service for enterprise voice transport, the overall quality of such voice transport has often been compromised due to a lack of any Quality of Service (QoS) guarantees. Thus, there exists a need for an apparatus, system and method for transmitting voice and data over Ethernet that overcomes known limitations, shortcomings, and disadvantages.